Tax Assessor's Office

Tax Assessor Forms & Documents

2006 New Manufacturing Form M-65c

2006 Declaration of Personal Property MV Form

2006 Declaration of Personal Property Short Form

2006 Supplemental Form M & E

2006 Declaration of Personal Property Long Form

Elderly and Disabled Tax Relief Programs...(more info)

There are three basic tax relief plans available to seniors and totally disabled persons. The qualifying income level was raised to $50,000 this past year.

For residents over 65, we have a (sliding scale) town and state credit, based on income. With this plan, the State of Connecticut contributes part of the credit and the Town provides the other part. This can range from a minimum of $250 from each to a maximum of $1,000 from the Town and $1,250 from the State.

We also have a Deferral Program for residents over 65 with qualifying income which allows you to pay only 25% of your taxes and defer the rest.

A new Freeze Program for income qualified residents over 70 was recently approved.

Contact the Trumbull Tax Assessor at 452-5016 for more information.

Veteran Exemptions

Veterans who have served in time of war, or who have served in combat or in a combat support role for the duration of a campaign lasting less than 90 days, are qualified to apply for a property tax exemption.

A veteran and/or his/her surviving spouse may be eligible for a property tax exemption up to $10,000 based on his/her income. To qualify in 2004, the income limit is $26,500 - single, $32,300 - married.

To apply for that exemption, a veteran must file a DD214 form (Separation Papers) with the Town Clerk before October 1st of the tax year. The regular veteran's exemption is $3,000 off the assessment, either on real estate or a motor vehicle.

If a veteran is declared disabled by the VA, they send the veteran a notice to that effect and he/she submits that notice to the Tax Assessor's Office for an increased tax exemption.

There are also additional veteran's exemptions based on income. The qualifying income changes every tax year.

A surviving spouse is entitled to the same benefit as the veteran.

Sale of a Motor Vehicle

If you have disposed of a vehicle or moved you may be entitled to a proration of the existing bill. In order to obtain a proration you will need to submit evidence to the Assessors office. The various acceptable documents are listed below. If accepted, we will adjust the appropriate bill/s and notify the collectors' office. The Collector will send a revised bill or refund form as appropriate. Please remember that the assessment period is from October 1 to September 30, this is called the list year. Tax bills are issued in July and payable in two installments (July and January) if the bill exceeds $100.

Important:

Plate transfer: If your plates were transferred to another vehicle, your credit for the old vehicle will automatically appear on the supplemental bill for the new vehicle (issued in January). The old vehicle's tax bill must be paid in full.

Residency Changes: Residency changes must occur prior to October 1 of the Tax Year listed on the Bill. In-State residency changes after this October 1 date eliminates the capability of crediting the vehicle for the full year. The July bill will be due to the town were the vehicle was garaged on October 1.

Motor Vehicle Tax Credits

State of Connecticut Statutes (laws) prevents us from partially or fully crediting your tax bill without the proof or verification regarding disposal of the vehicle and plate return receipt from the Department of Motor Vehicles. The also limit the time in which to submit this information to December 31 of the year after the original due date (Bill due July 04 the deadline is December 31, 2006).

Examples of Required Verifications or Proofs:

Sale of Vehicle

• Bill of Sale (including Buyer's name and address)
• Copy of your Vehicle Title showing transfer to the new owner
• Copy of the new owner's registration of the vehicle (with original date)
• Copy of a Bill of Sale that shows trade-in of vehicle
• Vehicle history report (i.e. Carfax.com, this does not work in all situations)

Stolen or Totaled in an Accident

• Statement from insurance company giving all vehicle data, date of loss, reason and claim number (Cancellation of the insurance is not sufficient.)

Totaled - Mechanic's Report (Then sold to them or scrapped)

• Receipt from the garage giving all vehicle data and type of disposal

Scrapped (Junked)

• Scrap dealers receipt

Repossessed

• Statement from the repossession company giving all vehicle data, original date of loss and final disposal of the vehicle

Within Connecticut

• Electric or telephone bill from new residence dated prior to the October 1 date listed on the bill.
• Address change date stamped by the Department of Motor Vehicles on the back of the registration
• Voter Registration in the new city.

Out of State

• Vehicle registration from new state with original date of registration shown

Out of Country

• All shipping documents, date stamped and signed

Any other form of verification requires authorization by the Tax Assessor.

BOARD OF ASSESSMENT APPEALS

The Board of Assessment Appeals (formerly known as Board of Tax Review) is an official municipal agency, one of the oldest local government agencies in Connecticut, dating back to the colonial period. Created to serve as an assessment review body for taxpayers who feel that the town assessor erred in the valuation of their property, the Board is not an assessing agency and does not determine the valuation of taxable property; that is the function of the assessors. Rather, it is a review body which serves independently of the assessors.

As review bodies, the Boards are the first level of appeal from actions of the assessor and their decisions are binding unless an appeal is taken to the courts or there is a change to the property. No fees are charged for appeals taken to the Board and it is not necessary for a taxpayer to be represented by counsel. Composed of laymen who generally are elected and serve without pay, the Board provides an opportunity for taxpayers to be heard by their own peers at no expense to themselves.

Currently, the Trumbull Board of Assessment Appeals consists of :IAN McMILLAN, ESQ., (Chairman); ANNA HENRY, C.P.A. and ANDREW LUBIN, ESQ., all Trumbull residents.

The Board derives its legal authority from the General Statutes, municipal charter or from some special acts of the General Assembly. In addition, it is bound by decisions of federal and state courts. The courts also have affected assessment policy in their interpretations of fair market value. They have elaborated on the statutes in defining various elements of market value. At the same time, the courts have expounded on appeals procedures in explaining when a taxpayer is aggrieved, in defining the jurisdiction of the courts in appeals procedures and in giving legal remedy for wrongdoings of assessors and boards of assessment appeals.

POWERS OF THE BOARDS

The Boards have been delegated eight distinct powers, any of which they may exercise at their own descretion. They may:

1. Administer oaths in cases coming before them (S.1-24).
2. Correct any clerical omission or mistake in the assessment of taxes (S.12-60).
3. Add to the assessment list the name of any person omitted by the assessors who owns taxable property in the town (S.12-111).
4. Increase the number, quantity, or amount of taxable property in the list of any . person (S.12-111).
5. Reduce the list of any person by reducing the valuation, number quantity, or amount of any item (S.12-113)
6. Make a supplemental list of any taxable property which has been omitted by the assessors (S.12-115).
7. Add 25 percent to the value of any additions (S.12-111) or supplemental lists (S.12-115) as penalty.
8. Equalize and adjust the valuations and assessment lists of the town, where applicable (S.12-111).

Mandatory duties of the Board by statute include meeting at least three times annually from March through April (for real estate, and personal property for businesses) and at least once annually during September solely for appeals of motor vehicles.

This year, the dates for motor vehicle hearings will be September 17 and 18, 2003, from 4:30 to 6:00 p.m., in Town Hall.

HOW TO FILE AN APPEAL

In order to receive an appointment for a hearing with the Board of Assessment Appeals, a taxpayer must obtain a Petition from the Clerk of the Board in the Assessors Office at Town Hall, fill it out and return both copies on the date of the hearing. The form should not be signed by the taxpayer until the hearing and in front of the Board so that they may administer the oath and acknowledge the taxpayer's signature.

Taxpayers are advised to "do their homework" before coming in for an appeal. This consists of researching comparable homes in their neighborhood, by style, size, and amenities, and can be done anytime during business hours, 9:00 a.m. to 5:00 p.m. weekdays, in the assessor's office. We have up-to-date logs of current sales available on our counters, and all field cards are open to the public for each property in town. If after conducting such research the taxpayers still feel that their property is not assessed fairly in comparison to like properties in their neighborhood, then they can fill out an application stating the reasons behind their appeal, as clearly and fully as possible.

In the case of motor vehicles, the motor vehicle in question must be presented to the Board at the time of the appeal hearing, together with the petition requesting review of the assessment for same and stating the reasons.

If you have any questions concerning the appeal process, please call the Assessor's Office at extension 452-5014 and speak to the Clerk of the Board, Gloria Curry.